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On 3 July 2026, the European Commission adopted two Delegated Acts comprising the revised European Sustainability Reporting Standards...
Tom Cobbaert
Counsel, Linklaters
Brussels, Belgium
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The Corporate Sustainability Reporting Directive (CSRD) introduced new requirements for companies established or operating in the EU to...
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On 6 May 2026, the European Commission launched two consultations: consultation on the revised European Sustainability Reporting...
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In December 2025, EFRAG published revised European Sustainability Reporting Standards (ESRS) following the European Commission's “Omnibus...
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The EU Corporate Sustainability Reporting Directive (CSRD) entered into force in 2023, and EU Member States had until 6 July 2024 to...
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The European Parliament and Council Coreper II have approved the provisional political agreement that was reached on 9 December 2025 on...
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In the early hours of 9 December 2025, the European Parliament and the Council announced that they had reached a political agreement on...
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On 3 December 2025, EFRAG submitted its technical advice on the revised European Sustainability Reporting Standards (ESRS) under the...